Young Scholars Research Symposium I


Sponsored by PricewaterhouseCoopers LLP

Preface

The Department of Accountancy held the 1st Young Scholars Research Symposium in Champaign, Illinois on April 17-19, 2014. Invitees included approximately 70 persons, including accountancy professors and PhD students. Six research papers were presented and discussed at the event.

I would like to  express my gratitude to all participants, especially the speakers, and PricewaterhouseCoopers LLP for their generous support of the symposium which enabled us to host this event.

A. Rashad Abdel-khalik
University of Illinois at Urbana-Champaign


Session I: Predicting Restatements in Macroeconomic Indicators using Accounting Information

Suresh Nallareddy, Columbia University  ◊ slides ◊
Maria Ogneva, University of Southern California
Discussant – Rebecca Hann, University of Maryland
Moderator – Kevin Jackson, University of Illinois

Session II: Auditing Standard No. 2 versus Auditing Standard No. 5: Implications for Integrated Audits and Financial Reporting Quality

Andrew Acito, Michigan State University
Chris Hogan, Michigan State University
Andrew Imdieke, Michigan State University
Discussant – Allen Blay, Florida State University  ◊ slides ◊
Moderator – Theodore Sougiannis, University of Illinois

Session III:   Usefulness of Fair Values in Predicting Future Cash Flows and Earnings

Brian Bratten, University of Kentucky  ◊ slides ◊
Monika Causholli, University of Kentucky
Urooj Khan, Columbia University
Discussant – Leslie Hodder, Indiana University ◊ slides ◊
Moderator – David Koo, University of Illinois

Session IV: How Do Analysts Interpret Management Range Forecasts?

Michael Minye Tang, New York University  ◊ slides ◊
Paul Zarowin, New York University
Li Zhang, Rutgers University
Discussant – Philip Berger, University of Chicago ◊ slides ◊
Moderator – Laura Li, University of Illinois

Session V:  Revenue Manipulation and Misspecification in Real Activities Management Models

Wei Zhu, University of Illinois
Laura Yue Li, University of Illinois
Matthew Stern, University of Illinois
Discussant – Tzachi Zach, Ohio State University ◊ slides ◊
Moderator – Kirsten Fanning, University of Illinois

Session VI:  Private Litigation Risk and the Information Environment: Evidence from Cross-listed Firms

Clare Wang, Northwestern University
James Naughton, Northwestern University
Tjomme Rusticus, London Business School
Ira Yeung, Northwestern University
Discussant – John X. Jiang, Michigan State University ◊ slides ◊
Moderator – Wei Zhu, University of Illinois


Planning Committee

A. Rashad Abdel-khalik, Chair
Kirsten Fanning
Kevin Jackson
David Koo
Laura Li
Theodore Sougiannis
Wei Zhu